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1 <br />TAUTGES, REDPATH & CO., LTD. <br />CERTIFIED PUBLIC ACCOUNTANTS <br />INDEPENDENT AUDITOR'S REPORT <br />To the Board of Directors <br />Little Canada Firemen's Relief Association <br />Little Canada, Minnesota 55117 <br />We have audited the accompanying financial statements of the Little Canada Firemen's Relief Association <br />General Fund and Special Fund (Pension Trust Fund) as of December 31, 1994 and for the year then ended <br />as listed in the table of contents. These financial statements are the responsibility of the Little Canada <br />Firemen's Relief Association's management. Our responsibility is to express an opinion on these financial <br />statements based on our audit. <br />We conducted our audit in accordance with generally accepted auditing standards. Those standards require <br />that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are <br />free of material misstatement. An audit includes examining, on a test basis, evidence supporting the <br />amounts and disclosures in the financial statements. An audit also includes assessing the accounting <br />principles used and significant estimates made by management, as well as evaluating the overall financial <br />statement presentation. We believe that our audit provides a reasonable basis for our opinion. <br />In our opinion, the fmancial statements referred to above present fairly, in all material respects, the financial <br />position of the Little Canada Firemen's Relief Association, as of December 31, 1994, and the results of its <br />operations for the year then ended in conformity with generally accepted accounting principles. <br />Our audit was conducted for the purpose of forming an opinion on the aforementioned financial statements <br />taken as a whole. The accompanying financial information listed as supplemental financial information in <br />the table of contents is presented for purposes of additional analysis and is not a required part of the financial <br />statements of the Little Canada Firemen's Relief Association. Such information, except for that portion <br />marked "unaudited ", on which we express no opinion, has been subjected to the auditing procedures applied <br />in the audit of the General and Special Fund fmancial statements and, in our opinion, is fairly presented in <br />all material respects in relation to the financial statements of each of the respective individual funds, taken <br />as a whole. <br />February 20, 1995 <br />TAUTGES, REDPATTD. L� <br />Certified Public Accountants <br />4810 White Bear Parkway • White Bear Lake, Min <br />Page 67 <br />• FAX /426 -5004 • Member of HLB International <br />